# New Markets Tax Credit; Correction
> **IRS** · Correction to final regulations. · Published 2005-01-28 · Effective 2004-12-28 · 70 FR 4013
## Document
- **Document number:** 05-1551
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 4013
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-01-28
- **Effective date:** 2004-12-28
- **Treasury docket:** TD 9171
## Abstract

This document contains corrections to final regulations (TD 9171), that were published in the Federal Register on Tuesday, December 28, 2004 (69 FR 77625) relating to the new markets tax credit under section 45D.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/01/28/05-1551/new-markets-tax-credit-correction)
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